Managerial Studies Journal

A. Objective: This study aims to investigate the effect of paternalistic leadership in reducing job boredom among employees, and to clarify the role of this leadership style in enhancing organizational loyalty, motivating employees, minimizing routine, and supporting orientation toward renewal and development within organizations.
B. Problem Statement:The research problem lies in the increasing prevalence of job boredom within organizations and the resulting negative effects on employees’ performance, which necessitates exploring ethical and humane leadership styles—such as paternalistic leadership—that are capable of containing employees and reducing feelings of boredom and fatigue.
C. Methodology:The researcher adopted the descriptive–analytical approach, as it is appropriate for the nature of the study in analyzing the impact relationship between paternalistic leadership and job boredom.
D. Research Instrument:The researcher used a questionnaire as the primary instrument for collecting the data required to achieve the objectives of the study.
E. Population and Sample:The study population consisted of employees working at the General Directorate of Education in Basra Governorate. The study sample included (269) employees from this directorate.
F. Data Analysis Software:The data were analyzed using appropriate statistical techniques to test the study hypotheses and achieve its objectives, through the use of SPSS V.24 and SMART PLS 4 software.
G. Conclusions:The study concluded that paternalistic leadership contributes to containing and guiding employees in performing their tasks in a manner that ensures efficient work performance and reduces feelings of job boredom, fatigue, and exhaustion.
H. Recommendations:The study recommended strengthening the adoption of paternalistic leadership within organizations due to its effective role in opening channels of dialogue, reinforcing teamwork, and focusing on achieving organizational interests.

The study aims to examine the ability of accounting earnings and operating cash flows to predict future operating cash flows. The importance of the study stems from the interest of users of accounting information in predicting of future operating cash flows. The study sample consists of 19 companies listed on the Iraq Stock Exchange. The study was conducted using two statistical models to assess the impact and explanatory power of both earnings and operating cash flows in predicting future operating cash flows over the period 2016–2024.
The results of the study indicate a positive effect of both accounting earnings and operating cash flows on the prediction of future operating cash flows. The findings also show that the predictive ability of earnings with respect to future operating cash flows is limited; however, it is higher than that of operating cash flows in forecasting future operating cash flows.

The current research aims to identify the impact of authentic leadership behaviors in its four dimensions (self-awareness, ethical perspective, balanced processing, and relationship transparency) on job satisfaction of employees in travel and tourism companies in Basra. To find out this, the researcher adopted the descriptive analytical approach, and used the questionnaire tool to collect data by applying it to a random sample of (70) individuals working in travel and tourism companies in Basra. The statistical package program (SPSS.V.23) was used to process and analyze the data. The study found a statistically significant positive impact and relationship between authentic leadership behaviors as a whole and job satisfaction. That is, the more authentic leadership behaviors there are, the more job satisfaction there is for employees in the research community. In addition to the positive impact of each dimension of authentic leadership behaviors on employee job satisfaction, authentic leadership behaviors contribute positively to improving the work environment and building trust between employees and management. It also contributes to improving employee performance and reducing absenteeism and turnover rates. Several recommendations were made, including training organizational leaders on authentic leadership skills and behaviors and implementing effective employee feedback systems to promote fairness and transparency in the workplace.

This research aims to analyze the role of workplace accountability in reducing job misconduct among employees of the Treasury Department in Basra Governorate. The study adopted a descriptive-analytical approach and used a questionnaire as the primary data collection tool from a sample of (120) employees. Workplace accountability was measured through its dimensions of intensity, focus, and importance, while job misconduct was measured through its dimensions of organizational-directed misconduct and individual-directed misconduct. The validity and reliability of the research instrument were tested, and the results showed that the questionnaire possessed an acceptable degree of internal consistency. Descriptive statistics and impact analysis were also used to test the research hypothesis.
The results showed a statistically significant relationship between workplace accountability and the reduction of job misconduct, indicating that promoting the application of accountability contributes to regulating job behavior and reducing negative practices within the work environment. The study concluded with a set of findings and recommendations that emphasize the importance of applying accountability in a fair and transparent manner to improve job performance in government institutions.

This study aims to examine the relation among business ethics and corporate profitability performance (CPP) of small and medium-sized enterprises (SMES), by analyzing how adherence to ethical practices affects profitability performance outcomes and corporate reputation. This study used 107 small and medium enterprises from 2020 to 2025 in Malaysian context. The sources of the data are from annual reports and DataStream, and the statistical software Stata was used to analyze the data. The importance of the study is highlighted in light of the growing interest and need to understand the relationship between business ethics and profitability performance. A descriptive-analytical approach was used, with financial data and field surveys of medium-sized and small-sized companies analyzed. The results found that there is a positive and important relationship between business ethics and profitability performance. Indicators such as return on assets and profitability were also used. It was found that organizations that adhere to business ethics achieve higher profitability performance in the long term. Legal and financial risks are lower in ethical organizations compared to those that ignore the ethical dimension. The study confirms that business ethics is not merely a moral obligation, but rather a strategic element that directly contributes to profitability and sustainable growth. It also emphasizes the adoption of clear and binding codes of conduct within organizations. It also emphasizes employee training on professional ethical standards. It also emphasizes the link between individual performance evaluation and moral behavior.

This research aims to discuss how to support the decisions made by human resources management using data mining tools, as many contemporary organizations suffer from a lack of knowledge about the importance of employing contemporary technologies (data mining tools) in processing huge amounts of data, so that they summarize it in the form of high-value information that can be used in decision-making. Accordingly, the importance of the research is to seek to enhance knowledge in this field and then address this problem. The objectives of the research are to diagnose the reality of human resources decisions and data mining tools within Al-Nusour Private University and then test the relationship between them. The researcher used the basics of the descriptive analytical approach when completing his research, as he studied these phenomena in their theoretical and applied aspects. As for the data, it was collected after surveying the opinions of (179) individuals working at Al-Nusour University, using a questionnaire that was designed based on the previous ideas of researchers and those interested in the field under study, after adapting it to suit the local environment. After processing the data using central tendency tools, it was confirmed that Al-Nusour University is highly interested in applying data mining tools and supporting human resources management decisions within it, in addition to the existence of a significant impact of data mining tools in supporting the decisions taken by human resources management. Accordingly, the research only recommended the necessity of updating the data mining tools available within the university by employing the updates witnessed by advanced countries in the field of information technology, and then relying on them in processing the data to provide information of high value that can be used in making human resources management decisions.

This study aims to examine the impact of capital structure on the financial flexibility of Iraqi commercial banks, through an analytical and econometric study of a sample of banks listed on the Iraq Stock Exchange during the period (2005–2023), a period marked by significant economic and security shifts, including the global financial crisis, the war against terrorism, and the COVID-19 pandemic. The study focused on two main variables: Financing structure—comprising equity and debt financing—and financial flexibility, representing the banks’ ability to adapt to financial shocks.The findings revealed that most Iraqi banks rely heavily on short-term financing, which increases liquidity risk and undermines financial stability. In contrast, banks with higher equity ratios demonstrated greater capacity to absorb shocks. The econometric model confirmed a significant positive relationship between the equity-to-total-assets ratio and financial flexibility, emphasizing the importance of internal financing in enhancing resilience.The study recommends restructuring funding sources to reduce reliance on short-term debt and integrating financial flexibility as a regulatory metric within performance evaluation frameworks

The study aimed to identify the nature of the correlation between intelligent organizations and workforce agility. To achieve this, the study was conducted on a random sample of (129) individuals. In light of this, data were collected and analyzed, and hypotheses were tested using the Statistical Package for the Social Sciences (SPSS). Several statistical methods were employed to achieve the research objectives, including regression analysis. The results showed a statistically significant effect between intelligent organizations and workforce agility